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    <title>How can payment be done?</title>
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    <description>Payment of GST may be made by debiting the taxpayer&#039;s Credit Ledger on the Common Portal or by debiting the taxpayer&#039;s Cash Ledger. Only tax can be paid from the Credit Ledger; interest, penalty and fees cannot. Input tax credit is available for payment of output tax but CGST credit cannot be used for SGST and vice versa; IGST credit is usable in the order of IGST, CGST then SGST. Cash Ledger deposits are made via e payment, RTGS/NEFT or authorised bank over the counter facilities.</description>
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